The Senate is expected to consider, CalChamber-opposed SB 1021 (Wolk; D-Davis), a “job killer” bill that authorizes school districts to impose a higher parcel tax on commercial property than residential property.
“This bill is essentially split roll at the local level,” CalChamber Policy Advocate Jennifer Barrera explains in a video on the CalChamber website. “It would allow school districts to pass parcel taxes just against commercial property.”
SB 1021 seeks to redefine the term “special taxes that apply uniformly” to mean special taxes that may be applied discriminatorily and unfairly.
“The bill allows the school districts to impose parcel taxes based upon square footage, use or if it’s an unimproved property,” Barrera says. “So you can see by the classifications that they could easily designate a parcel tax based upon a large enough square footage of property so that they include commercial property, but yet exclude residential property.”
Notably, there is nothing in SB 1021 that would prevent the school district from imposing both a parcel tax based upon use as well as a parcel tax based upon square footage, thereby allowing a district to impose layers of taxes against commercial versus residential property.
For more information visit the CalChamber website.
Source: Fullerton Chamber of Commerce